Amendment of section 245N
X X X X Extracts X X X X
X X X X Extracts X X X X
....x Act, for clause (b), the following clause shall be substituted, namely:- '(b) "applicant" means- (A) any person who- (I) is a non-resident referred to in sub-clause (i) of claus....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nment may, by notification in the Official Gazette, specify in this behalf; or (V) is referred to in sub-clause (iv) of clause (a), and makes an application under sub-section (1) of sectio....


TaxTMI
TaxTMI